(a) Time for the organ of a cell of goods or cells;

(b) A case where the annual evaded tax amount provided for in Article 8 (1) of the Act on the Aggravated Punishment, etc. of Specific Crimes is calculated on the basis of the time of recovery of goods and cells;

(a) In case where the tax base is falsely underreported in relation to the goods tax imposed and collected by a person liable for duty payment, any act of evasion shall be a term of validity when the payment time limit expires after the Government makes a decision or investigation of the tax base concerned;

B. The tax base amount of the goods in this case can be recognized as having been investigated and decided on January 21, 1975 by the head of the competent tax office on the 10th of the following month (the 10th of January 1975) pursuant to Article 6 of the former Goods Tax Act. Thus, the act of removing goods from cells in December can be deemed to have reached the expiration date upon the expiration of January 31, 1975, which is the due date for payment. On the other hand, January 1, 1974 reported the tax base amount on the 10th of the following month and examined and decided it according to the reported amount by the head of competent tax office on the 15th of the following month. Thus, the act of removing goods from cells in December 1974 from the end of February 1974 to the end of January 1975 is included in the annual tax amount under Article 8(1) of the Act on the Aggravated Punishment, etc. of Specific Crimes.

(a) Article 9 (1) of the Punishment of Tax Evaders Act;

Defendant

Defendant

Attorney Park Su-soo

Seoul High Court Decision 82No1341 delivered on January 14, 1983

The appeal is dismissed.

The defendant's defense counsel's grounds of appeal are examined.

1. According to the reasoning of the judgment of the court below, the court below recognized the defendant as having 19,385,466,256 won of the aggregate of the tax base of goods manufactured and sold from January 1, 1974 to the end of June 1, 1977, the amount of 26,874 won calculated by falsely filing the tax base of 7,421,850 won to the head of the competent tax office, and ordered the head of the competent tax office to pay 1,85,462 won of the tax base of 19,385,024 won of the above tax base of 19,385,974,36 won of the above tax base of 19,47,974,360 won of the above tax base of 19,47,963,50 won of the above tax base of the tax base of 19,57,300 won of the above tax base of the tax base of 19,4,5,53

2. According to the records, among those of the above (B), it can be known that the above (15,861,54 won of the duty base of the goods evaded on February 1974 includes 26,936,356 won of the duty base of the goods for 15,861,54, and the tax base of the goods imposed and collected by the taxpayer's declaration includes 4,339,356 won, and the fact that the duty base of the goods evaded upon the expiration of the time limit for payment after the Government's decision or investigation on the pertinent tax base was made for 197 months is small. According to the records, since the defendant reported the duty base of the goods evaded on December 12, 1974 to 10,197, the duty base of the goods evaded on the last day of 197,000 won of the above duty base of the goods for 195,000 won of the above duty base of the goods evaded on the 197th day of December.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating judges.

Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young